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  • Matheson moves for tax team
    Matheson Ormsby Prentice has boosted its tax department by bringing in four new associates.
    March 31 2000
  • Germany draft threatens heavy burden
    The German draft transfer pricing documentation and APA regulations focus attention on the procedural elements of compliance. The rules, if adopted represent a significant documentation burden. By Thomas Borstell and Ludger Wellens, Ernst & Young, Düsseldorf
    March 31 2000
  • China offers VAT refund for purchase of equipment manufactured domestically
    The PRC State Administration of Taxation has issued the Trial Measures for Tax Refund in Respect of Equipment Purchased by Foreign Investment Enterprises. Under the Trial Measures, a foreign investment enterprise (FIE) is eligible for a full refund of value-added tax (VAT) paid in respect of the purchase of equipment manufactured by enterprises situated in the PRC, if it has satisfied the following requirements:
    March 31 2000
  • Hong Kong budget steadies course but holds back surprises
    Despite widely expected changes, the financial secretary, Donald Tsang Yam-Kuen, made no significant changes to Hong Kong's tax regime. Only three measures were announced: a reduction in the stamp duty on stock transactions (from 0.25% to 0.225%), an extension of the diesel duty concessionary rate, and an extension of exemptions for electronic vehicles.
    March 31 2000
  • Canada tries to stop migration
    Canada’s federal budget attempts to balance the need to reduce excessive personal and business tax rates with the desire to increase government spending. But has it gone far enough to address the issue of tax migration? By Elinore Richardson of Stikeman Elliott, Montreal
    March 31 2000
  • Indian budget attacks dividends
    Taxpayers’ worst fears of a harsh budget for the next year proved to be mostly unfounded. With the exception of a surprise doubling of the dividend distribution tax, nip and tuck seems the order of the day. By Prayaag Joshi and Ayesha Chandy of Arthur Andersen, Mumbai
    March 31 2000
  • Non-US firm first at New York State Bar
    Freshfields' New York partner Robert Scarborough has been elected chair of the tax department at the New York State Bar Association (NYSBA). It is the first time that a non-US firm has provided the association's tax section with its chairman.
    March 31 2000
  • Slaughter acts in UK insurance deal
    CGU and Norwich Union have agreed to merge in a £20 billion ($31.4 billion) deal, forming the UK's largest insurance company. The new firm, CGNU, predicts £250 million in annualized pre-tax cost savings within 18 months of the merger's completion.
    March 31 2000
  • UK updates three-way split
    The UK does not have a single thin capitalization code, but recent additions to the tax rules significantly change the regime. David Hughes of Allen & Overy, London evaluates the three techniques used by the UK to combat thin capitalization
    March 31 2000
  • Tax treaty between Sweden and China
    The Swedish government has proposed that the parliament accepts certain changes to the tax treaty between Sweden and the People's Republic of China.
    March 31 2000
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